Page 85 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 (38) G.S.T.L. 3 (Mad.)
IN THE HIGH COURT OF JUDICATURE AT MADRAS

S. Manikumar and Subramonium Prasad, JJ.
TVL. TANSTONNELSTORY AFCONS
Versus
UNION OF INDIA
W.P. Nos. 8596, 8597, 8602, 8603, 8605 & 8608 of 2019 and W.M.P. Nos. 9116,
9118, 9121 & 9123 of 2019, decided on 25-3-2019
Refund of unutilised input tax credit - Writ jurisdiction - Interim stay -
Challenge to clause (ii) to proviso of Section 54(3) of Central Goods and Ser-
vices Tax Act, 2017 and Rule 8(5) of Central Goods and Services Tax Rules,
2017 - Presumption in favour of constitutional validity of enactment - Prayer
for stay not granted - Prayer for interim directions to relevant Authority to be
taken on record petitioner’s claim for refund of unutilized credit under Section
54(3) of Tamil Nadu Goods and Services Tax Act, 2017 by including input ser-
vice within meaning of term Net ITC, pending disposal of writ petition - If
granted would amount to granting main relief itself - In order to save limita-
tion, Authorities to receive refund application and keep them pending till dis-
posal of petitions - Article 226 of Constitution of India. [paras 6, 7, 8, 9, 10, 11]
Case adjourned
CASES CITED
A.C. Aggarwal, Sub-Divisional Magistrate v. Mst. Ram Kali — AIR 1968 SC 1 — Relied on .. [Paras 6, 7]
Government of Andhra Pradesh v. P. Lakmi Devi — (2008) 4 SCC 720 — Relied on ................ [Paras 6, 7]
Karnataka Bank Limited v. State of Andhra Pradesh — (2008) 2 SCC 254 — Relied on ........... [Paras 6, 7]
M.L. Kamra v. Chairman-Cum-Managing Director, New India Assurance Co. Ltd.
— AIR 1992 SC 1072 — Relied on ............................................................................................. [Paras 6, 7]
Mahant Moti Das v. S.P. Sahi — AIR 1959 SC 942 — Relied on ..................................................... [Paras 6, 7]
Mohd. Hanif Quareshi v. State of Bihar — AIR 1958 SC 731 — Relied on ................................... [Paras 6, 7]
Namit Sharma v. Union of India — (2013) 1 SCC 745 — Relied on ............................................... [Paras 6, 7]
Pathumma v. State of Kerala — AIR 1978 SC 771 — Relied on ...................................................... [Paras 6, 7]
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